Legal Opinion
Holley v. United States
Court of Appeals for the Sixth Circuit
Decided January 10, 1942No. 8759PublishedCited by 24 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This is an appeal from a judgment dismissing a complaint in an action for refund of income taxes for the years 1934, 1935, and 1936, in the amounts of $601.79, $145.77, and $450.73, respectively. All of these items represent interest paid to the appellant by the city of Detroit upon the unpaid portion of the purchase price of land condemned by the city.. Appellant contends that the items are interest on the obligations of a political subdivision of a state, and hence are exempt from taxation under § 22 of the Revenue Acts of 1934 and 1936, 26 U.S.C.A. Int.Rev.Code, § 22,…
2Cases cited11 opinions
- Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Phelps v. United StatesSupreme Court of the United States · 1927
- United States Trust Co. of New York v. AndersonCourt of Appeals for the Second Circuit · 1933
- Baltimore & OR Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1935
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- American National Bank of Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Commissioner of Internal Revenue v. KieselbachCourt of Appeals for the Third Circuit · 1942
- M. C. Parrish & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
19 more not listed; retrieve them via the Exa API.